Common External Tariff (CET)

Definition and role

The Common External Tariff (CET) is the single customs tariff applied by all members of a customs union to imports from non-member countries. It is the distinguishing element between a free trade area (individual tariffs) and a customs union (common tariff).

The EU's CET

The EU CET is codified in the Common Customs Tariff, accessible through the TARIC (Integrated Tariff of the European Communities) database. It comprises:

The Combined Nomenclature (CN): 8-digit classification of all products
Duty rates: ad valorem, specific, or mixed
Tariff measures: quotas, suspensions, anti-dumping duties
Tariff preferences arising from trade agreements

Setting and modification

The CET is set by the Council of the EU on a proposal from the Commission. Modifications may result from:

WTO negotiations (tariff bindings)
Free trade agreements (tariff concessions)
Autonomous tariff suspensions (to address supply shortages in the EU)
Trade defence measures (anti-dumping, countervailing duties)

Practical implications

All EU importers pay the same duty for the same product regardless of the border of entry
CET revenues constitute an own resource of the EU budget (states retain 25% as collection costs)
TARIC is updated daily: operators must consult the version in force at the time of clearance

Definition and role

The EU's CET

Setting and modification

Practical implications

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